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## Formula of Garments Costing

Formula of Garments Costing
Mayedul Islam
Merchandiser at Fashion Xpress Buying House.

Introduction:
Garments costing is an important part for an apparel merchandiser. Whole business is totally depends on it. Accurate garments costing is the heart of this business. The costing is done by keeping in mind the cost of the various raw materials, operating cost of the company, the competition and expected profit of the organization. At the same time, it is necessary to keep in mind the buyers costing expectations.
 Full sleeve woven shirt
Variable function:
1. Fabric consumption
2. Fabric cost
3. Accessories cost
4. Print/Embroidery/Washing charge
5. C.M.(Cost of Making)
6. Freight (C & F)
7. Payment mode (at side differed payment 60 days or 90 days or 120 days TT sales contract)
Fabric Consumption

1. Consumption (Kg/Doz):

(L + S.L. + Allowance-01)   (½ C + Allowance-02)     GSM
……………………....….. x …………………..……. X ……….. x 2 x 12 + Wastage Percentage
100                                       100                 1000

Where,

L (Length) = HPS (High Point Shoulder)
= CBL (Central Back Length)
= BL (Body Length)

S.L. = Sleeve Length

Allowance-01: This is actually sewing allowance in length wise of a garment.

For T-shirt,

Bottom Hem = 2.5-3 Cm
Shoulder Join = 1.5 Cm
Sleeve hem = 2.5-3 Cm
Sleeve Join = 1.5 Cm
………………………………………
Sub Total = 9 Cm
In Hand = 1 Cm
………………………………….
Grand Total = 10 Cm

Per Cut and Sewn allowance = 2 cm

Note: Pocket, Half moon, Double layer bottom hem, and double layer sleeve s/b calculated on length wise.

2. Chest Allowance: This is sewing allowance in width wise of garment

a. Side Seam = ½ Chest + 3 cm
b. Tube Seam = ½ Chest + 0 cm
c. Per Cut and Sewn allowance = 2 cm

3. Consumption (Kg/Doz) = Length in M x Width in M x GSM in KG x 2 x 12 + Wastage Percentage

4. Neck Rib# 1x1/ 1x1 elastane rib circular

Neck Rib Consumption:

Height (Length) = Rib height or rib width or rib depth
Total height = Rib height x 2 + Allowance

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